Bulletin No. 2018-05 V SCA - 1 June 2018

Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Cust/ 

Noncust

Reporting 

Type Code

Addl. 

Info.

1

1 580100 Tax Revenue Collected - Individual E S E/U

2

2 580200 Tax Revenue Collected - Corporate E S E/U

3

3 580400 Tax Revenue Collected - Excise E S E/U

4

4 580500 Tax Revenue Collected - Estate and Gift E S E/U

5

5 580300 Tax Revenue Collected - Unemployment E S E/U

6

6 580600 Tax Revenue Collected - Customs E S E/U

7

7 131000 Accounts Receivable E S E/U 2, 3

7 131000 Accounts Receivable B S E/U 2, 3

7 131900 Allowance for Loss on Accounts Receivable E S E/U 2, 3

7 131900 Allowance for Loss on Accounts Receivable B S E/U 2, 3

7 134000 Interest Receivable - Not Otherwise Classified E S E/U 1, 2

7 134000 Interest Receivable - Not Otherwise Classified B S E/U 1, 2

7 134100 Interest Receivable - Loans E S E/U 1, 2

7 134100 Interest Receivable - Loans B S E/U 1, 2

7 134200 Interest Receivable - Investments E S E/U 1, 2

7 134200 Interest Receivable - Investments B S E/U 1, 2

7 134300 Interest Receivable - Taxes E S E/U 1, 2

7 134300 Interest Receivable - Taxes B S E/U 1, 2

7 134500 Allowance for Loss on Interest Receivable - Loans E S E/U 1, 2

7 134500 Allowance for Loss on Interest Receivable - Loans B S E/U 1, 2

7 134600 Allowance for Loss on Interest Receivable - Investments E S E/U 1, 2

7 134600 Allowance for Loss on Interest Receivable - Investments B S E/U 1, 2

7 134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified E S E/U 1, 2

7 134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified B S E/U 1, 2

7 134800 Allowance for Loss on Interest Receivable - Taxes E S E/U 1, 2

7 134800 Allowance for Loss on Interest Receivable - Taxes B S E/U 1, 2

7 136000 Penalties and Fines Receivable - Not Otherwise Classified E S E/U 2

7 136000 Penalties and Fines Receivable - Not Otherwise Classified B S E/U 2

7 136100 Penalties and Fines Receivable - Loans E S E/U 2

7 136100 Penalties and Fines Receivable - Loans B S E/U 2

7 136300 Penalties and Fines Receivable - Taxes E S E/U 2

7 136300 Penalties and Fines Receivable - Taxes B S E/U 2

7 136500 Allowance for Loss on Penalties and Fines Receivable - Loans E S E/U 2

7 136500 Allowance for Loss on Penalties and Fines Receivable - Loans B S E/U 2

7 136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified E S E/U 2

7 136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified B S E/U 2

7 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes E S E/U 2

7 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes B S E/U 2

7 137000 Administrative Fees Receivable - Not Otherwise Classified E S E/U 2

7 137000 Administrative Fees Receivable - Not Otherwise Classified B S E/U 2

7 137100 Administrative Fees Receivable - Loans E S E/U 2

7 137100 Administrative Fees Receivable - Loans B S E/U 2

7 137300 Administrative Fees Receivable - Taxes E S E/U 2

7 137300 Administrative Fees Receivable - Taxes B S E/U 2

7 137500 Allowance for Loss on Administrative Fees Receivable - Loans E S E/U 2

7 137500 Allowance for Loss on Administrative Fees Receivable - Loans B S E/U 2

7 137700 Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified E S E/U 2

7 137700 Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified B S E/U 2

7 137800 Allowance for Loss on Administrative Fees Receivable - Taxes E S E/U 2

Customs Duties

Miscellaneous

Individual Income and FICA/SECA Taxes

Corporate Income Taxes

Excise Taxes

Estate and Gift Taxes

Federal Unemployment Taxes

Section V

USSGL Crosswalk - Statement of Custodial Activity

Fiscal Year 2018 Reporting

Revenue Activity:

Sources of Cash Collections:
Bulletin No. 2018-05 V SCA - 2 June 2018

Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Cust/ 

Noncust

Reporting 

Type Code

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Custodial Activity

Fiscal Year 2018 Reporting

7 137800 Allowance for Loss on Administrative Fees Receivable - Taxes B S E/U 2

7 531000 Interest Revenue - Other E S E/U

7 531100 Interest Revenue - Investments E S E/U

7 531200 Interest Revenue - Loans Receivable/Uninvested Funds E S E/U

7 531700 Contra Revenue for Interest Revenue - Loans Receivable E S E/U

7 531800 Contra Revenue for Interest Revenue - Investments E S E/U

7 531900 Contra Revenue for Interest Revenue - Other E S E/U

7 532000 Penalties and Fines Revenue E S E/U

7 532400 Contra Revenue for Penalties and Fines E S E/U

7 532500 Administrative Fees Revenue E S E/U

7 532900 Contra Revenue for Administrative Fees E S E/U

7 560000 Donated Revenue - Financial Resources E S E/U

7 560900 Contra Revenue for Donations - Financial Resources E S E/U

7 580000 Tax Revenue Collected - Not Otherwise Classified E S E/U

7 590000 Other Revenue E S E/U

7 590900 Contra Revenue for Other Revenue E S E/U

8

9

9 131000 Accounts Receivable E S E/U

9 131000 Accounts Receivable B S E/U

9 131900 Allowance for Loss on Accounts Receivable E S E/U

9 131900 Allowance for Loss on Accounts Receivable B S E/U

9 134000 Interest Receivable - Not Otherwise Classified E S E/U

9 134000 Interest Receivable - Not Otherwise Classified B S E/U

9 134100 Interest Receivable - Loans E S E/U

9 134100 Interest Receivable - Loans B S E/U

9 134200 Interest Receivable - Investments E S E/U

9 134200 Interest Receivable - Investments B S E/U

9 134300 Interest Receivable - Taxes E S E/U

9 134300 Interest Receivable - Taxes B S E/U

9 134500 Allowance for Loss on Interest Receivable - Loans E S E/U

9 134500 Allowance for Loss on Interest Receivable - Loans B S E/U

9 134600 Allowance for Loss on Interest Receivable - Investments E S E/U

9 134600 Allowance for Loss on Interest Receivable - Investments B S E/U

9 134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified E S E/U

9 134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified B S E/U

9 134800 Allowance for Loss on Interest Receivable - Taxes E S E/U

9 134800 Allowance for Loss on Interest Receivable - Taxes B S E/U

9 136000 Penalties and Fines Receivable - Not Otherwise Classified E S E/U

9 136000 Penalties and Fines Receivable - Not Otherwise Classified B S E/U

9 136100 Penalties and Fines Receivable - Loans E S E/U

9 136100 Penalties and Fines Receivable - Loans B S E/U

9 136300 Penalties and Fines Receivable - Taxes E S E/U

9 136300 Penalties and Fines Receivable - Taxes B S E/U

9 136500 Allowance for Loss on Penalties and Fines Receivable - Loans E S E/U

9 136500 Allowance for Loss on Penalties and Fines Receivable - Loans B S E/U

9 136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified E S E/U

9 136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified B S E/U

9 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes E S E/U

9 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes B S E/U

9 137000 Administrative Fees Receivable - Not Otherwise Classified E S E/U

9 137000 Administrative Fees Receivable - Not Otherwise Classified B S E/U

9 137100 Administrative Fees Receivable - Loans E S E/U

9 137100 Administrative Fees Receivable - Loans B S E/U

9 137300 Administrative Fees Receivable - Taxes E S E/U

9 137300 Administrative Fees Receivable - Taxes B S E/U

9 137500 Allowance for Loss on Administrative Fees Receivable - Loans E S E/U

9 137500 Allowance for Loss on Administrative Fees Receivable - Loans B S E/U

9 137700 Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified E S E/U

9 137700 Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified B S E/U

9 137800 Allowance for Loss on Administrative Fees Receivable - Taxes E S E/U

Total Cash Collections

This line is calculated. Equals sum of lines 1 through 7.

Accrual Adjustments (+/-)
Bulletin No. 2018-05 V SCA - 3 June 2018

Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Cust/ 

Noncust

Reporting 

Type Code

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Custodial Activity

Fiscal Year 2018 Reporting

9 137800 Allowance for Loss on Administrative Fees Receivable - Taxes B S E/U

9 211000 Accounts Payable E S E/U 4

9 211000 Accounts Payable B S E/U 4

9 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified E S E/U

9 582100 Tax Revenue Accrual Adjustment - Individual E S E/U

9 582200 Tax Revenue Accrual Adjustment - Corporate E S E/U

9 582300 Tax Revenue Accrual Adjustment - Unemployment E S E/U

9 582400 Tax Revenue Accrual Adjustment - Excise E S E/U

9 582500 Tax Revenue Accrual Adjustment - Estate and Gift E S E/U

9 582600 Tax Revenue Accrual Adjustment - Customs E S E/U

9 583000 Contra Revenue for Taxes - Not Otherwise Classified E S E/U

9 583100 Contra Revenue for Taxes - Individual E S E/U

9 583200 Contra Revenue for Taxes - Corporate E S E/U

9 583300 Contra Revenue for Taxes - Unemployment E S E/U

9 583400 Contra Revenue for Taxes - Excise E S E/U

9 583500 Contra Revenue for Taxes - Estate and Gift E S E/U

9 583600 Contra Revenue for Taxes - Customs E S E/U

9 592300 Valuation Change in Investments - Beneficial Interest in Trust E S E/U

10

11

11 211000 Accounts Payable E S E/U 5

11 211000 Accounts Payable B S E/U 5

11 298000 Custodial Liability E S E/U 6, 7, 8

11 298000 Custodial Liability B S E/U 6, 7, 8

11 599000 Collections for Others - Statement of Custodial Activity E S E/U 6, 8

11 599800 Custodial Collections Transferred Out to a Treasury Account Symbol Other Than the General Fund 

of the U.S. Government

E S E/U

12

12 599100 Accrued Collections for Others - Statement of Custodial Activity E S E/U 8

12 298000 Custodial Liability E S E/U 2, 8, 9

12 298000 Custodial Liability B S E/U 2, 8, 9

13

13 211000 Accounts Payable E S E/U 4

13 211000 Accounts Payable B S E/U 4

13 589000 Tax Revenue Refunds - Not Otherwise Classified E S E/U

13 589100 Tax Revenue Refunds - Individual E S E/U

13 589200 Tax Revenue Refunds - Corporate E S E/U

13 589300 Tax Revenue Refunds - Unemployment E S E/U

13 589400 Tax Revenue Refunds - Excise E S E/U

13 589500 Tax Revenue Refunds - Estate and Gift E S E/U

13 589600 Tax Revenue Refunds - Customs E S E/U

13 633000 Other Interest Expenses E S E/U

13 679000 Other Expenses Not Requiring Budgetary Resources E S E/U

14

15

16 Net Custodial Activity

This line is calculated. Equals total of lines 10-11+12-13.

Total Disposition of Collections

This line is calculated. Equals total of lines 11+12+13+14.

Optional Method

This line is calculated. Equals total of lines 11-12+13+14.

Optional Method

Refunds and Other Payments

Retained by Reporting Entity

This line is calculated. Equals total of lines 10-11-12-13.

Optional Method

Total Custodial Revenue

This line is calculated. Equals sum of lines 8 through 9.

Disposition of Collections:

Transferred to Others (by Recipient)

(Increase)/Decease in Amounts Yet to be Transferred (+/-)
Bulletin No. 2018-05 V SCA - 4 June 2018

Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Cust/ 

Noncust

Reporting 

Type Code

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Custodial Activity

Fiscal Year 2018 Reporting

 1 Interest revenue not related to the cost incurred by the collecting entity should be reported on the 

SCA. See SFFAS 7, paragraph 281.

 2 (Increase)/Decrease

 3 Related to other revenue.

 4 Related to tax revenue refunded and custodial interest expense

 5 Related to tax revenue refunds

 6 If the balance of USSGL account 599000 is used to get the amount of cash collected for others, then 

USSGL account 298000 should not be used. USSGL account 298000 is included on the crosswalk as 

an alternative to using USSGL account 599000

 7 Cash collections only - from debits to 298000

 8 By definition, the USSGL account can only have this USSGL account attribute domain

 9 Amount yet to be collected

 10 Must equal zero

 11 This account is available for MMS for recording royalty credit. All other agencies need Treasury 

approval to use this account on this statement

This line is calculated. Equals sum of lines 10 minus 15.

FOOTNOTES AND ADDITIONAL INFORMATION: